Selling a property in Luxembourg
A sale turns on a handful of decisions taken in the right order. Here are the six steps, what each one requires by law, and where to find the precise answer.
Prepare the property
Before any listing, gather the paperwork: title deed, plans, the co-ownership rules and service-charge statements where they apply, invoices for recent works. A complete file shortens the gap between the compromis and the deed, because the notary will not wait for you.
The energy passport
The energy performance certificate (Energiepass) is mandatory at every change of owner or tenant, and the energy class must appear in the listing itself. You request it from an approved expert and it stays valid for ten years: it is the starting point, not the last formality.
Source : Guichet.lu — Faire établir un certificat de performance énergétique (Energiepass)
Set the price
An over-ambitious price costs you the first few weeks, which are the weeks a listing is most seen. Start from a range built on comparable transactions, then adjust for condition, floor, aspect and energy class.
The mandate
The mandate sets out what the agency commits to do, for how long and on what terms. An exclusive mandate concentrates the effort on a single point of contact; an open mandate leaves you free to instruct several agencies, at the cost of coordinating them yourself.
Agency commission is not fixed by law: it is negotiated and appears in the mandate you sign. Read the term, the cancellation conditions and what actually triggers the commission before signing.
Selling without an agency is entirely possible. The obligations do not go away: the energy passport is still required, the class must still appear in the listing, and the compromis binds you from the moment it is signed.
The compromis de vente
A compromis signed by both parties is definitive and binds the signatories to complete the sale. It may carry conditions precedent, a mortgage offer being the usual one. It is not a statement of intent: this is where the sale is actually made.
Source : Guichet.lu — Contenu et valeur juridique d'un compromis de vente
The notarial deed
The authentic deed makes the sale enforceable against third parties and allows it to be registered. The notary checks title and carries out the searches before executing the deed.
These costs fall to the buyer, not to you: established practice is that the notary's fees are borne by the buyer, and registration and transcription duties come to 7% (6% registration, 1% transcription). The parties remain free to agree otherwise.
Source : Guichet.lu — Contenu et valeur juridique d'un compromis de vente · Guichet.lu — Crédit d'impôt sur les actes notariés ("Bëllegen Akt")
Capital gains tax on property
This is the one significant tax that falls on the seller. The treatment depends on how long you have held the property and on what it was used for.
- Main residence: the sale is exempt from income tax, however long you have owned it.
- Held more than 5 years: treated as a disposal gain, taxed at half the global rate — a maximum of 21% (excluding the employment-fund contribution).
- Held 5 years or less: treated as a speculative gain, taxed at the ordinary rate — a maximum of 42% (excluding the employment-fund contribution).
- A ten-year allowance of €50,000 applies, rising to €100,000 for spouses or partners taxed jointly.
The reduced quarter-rate (10.5%) ended on 30 June 2025 and no longer applies to disposals made today. Check your own position with the Administration des contributions directes or your adviser.
Source : Guichet.lu — Déclarer la vente ou l'échange d'un bien immobilier · Administration des contributions directes — Vente d'un immeuble bâti ou non bâti
General information, current at 6 August 2026 and based on the official sources cited. It does not constitute legal or tax advice.